The UK £135 duty relief: what is changing and what is still open

Do not use the proposed reform to calculate today’s parcel bill. HMRC’s 13 July 2026 policy paper says the new arrangements will start on a date set by regulations, by October 2028 at the latest. That is a latest implementation target, not a confirmed start date for every parcel.

For a purchase now, use the current Great Britain parcel guide. This page explains the policy documents checked on 3 October 2026.

What the consultation response says

The response sets out removal of the £135 customs-duty relief and mandatory new arrangements for eligible low-value consignments. It chooses ordinary UK Global Tariff classification rather than a separate simplified tariff (paragraphs 3.7 and 4.17–4.18).

It also confirms an additional government fee, while leaving its design open (5.13–5.14). The VAT collection model remains under consideration (6.19–6.22). Further legislation and operating details are still needed.

These statements do not establish a particular carrier charge, the tax collection point for a future order, or the tariff rate that will exist when the scheme starts. The government’s fee and a carrier’s clearance fee are different charges.

What can be calculated now

You can examine the effect of an assumed duty rate without presenting a forecast as a bill. For example, on a £65 customs value:

Assumption	Arithmetic
12% duty	£65 × 12% = £7.80
If 20% VAT also applies to that duty	£7.80 × 20% = £1.56
Combined increase under those assumptions	£9.36

This is a sensitivity example. It assumes the same goods value and rates, no origin preference and a VAT base that includes the duty. It excludes any government fee or carrier fee. It does not predict what a seller will pass on or guarantee a 2028 price.

What to check before relying on a future estimate

1. Has the commencement date been set, and does it cover your consignment?
2. What commodity code and rate apply on that date, including any valid preference?
3. What is included in the seller’s price, and who collects each charge?
4. Has the government published the fee amount and charging basis?
5. What does the carrier charge for the service actually used?

The dated rate tables on Tollmark describe the data currently held by the site. They are useful for understanding exposure to a tariff; they are not future tariffs. Recheck the official policy page before planning around the reform.